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Commissioner of Taxation v Cooke   flag  39

[2004] FCAFC 75; (2004) 55 ATR 183
Federal Court of Australia
Australia - Commonwealth
26th March, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Joan E Osborne and Commissioner of Taxation [2014] AATA 128 Administrative Appeals Tribunal Australia 10 Mar 2014 AustLII flag 1
Lederberger v Mediterranean Olives Financial Pty Ltd [2012] VSCA 262; (2012) 38 VR 509 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Oct 2012 AustLII flag 60
Green and Commissioner of Taxation, Re [2008] AATA 1116; (2008) 74 ATR 289; (2008) 49 AAR 381; (2008) 109 ALD 426; [2008] ATC 10-064 Administrative Appeals Tribunal Australia 15 Dec 2008 AustLII flag
Narbey v Commissioner of Taxation [2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 3
Re Player and FCT [2008] AATA 273; [2008] ATC 10-014; 71 ATR 591 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Re Player and FCT [2008] AATA 274; [2008] ATC 10-015; 71 ATR 668 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Re O'Brien and FCT [2008] AATA 86; [2008] ATC 10-002; 71 ATR 251 Administrative Appeals Tribunal Australia 1 Feb 2008 AustLII flag
Petersen and Deputy Commissioner of Taxation [2007] AATA 1896; 70 ATR 644 Administrative Appeals Tribunal Australia 26 Oct 2007 AustLII flag
Barham and Commissioner of Taxation [2007] AATA 1824; 68 ATR 328 Administrative Appeals Tribunal Australia 28 Sep 2007 AustLII flag 1
Hyde and Commissioner of Taxation [2007] AATA 1800; 70 ATR 410; 99 ALD 191 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
Brody and Commissioner of Taxation [2007] AATA 1764; 69 ATR 941 Administrative Appeals Tribunal Australia 14 Sep 2007 AustLII flag 1
Leggett and Commissioner of Taxation [2007] AATA 1737; 69 ATR 903; 97 ALD 463 Administrative Appeals Tribunal Australia 3 Sep 2007 AustLII flag
Tolich v Commissioner of Taxation [2007] FCA 1195 Federal Court of Australia Australia - Commonwealth 10 Aug 2007 AustLII flag 2
McMunn v R [2007] VSCA 149; 69 ATR 384 Supreme Court of Victoria - Court of Appeal Australia - Victoria 2 Aug 2007 AustLII flag 3
Leggett and Commissioner of Taxation [2007] AATA 1624; (2007) 69 ATR 678 Administrative Appeals Tribunal Australia 1 Aug 2007 AustLII flag 1
Miniello and Commissioner of Taxation [2007] AATA 1470; (2007) 68 ATR 565 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Burrows and Commissioner of Taxation [2007] AATA 1467; (2007) 68 ATR 502 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Richards and Commissioner of Taxation [2007] AATA 1471; (2007) 68 ATR 629 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Iddles v Commissioner of Taxation [2007] FCA 395 Federal Court of Australia Australia - Commonwealth 23 Mar 2007 AustLII flag
Macpherson and Commissioner of Taxation [2007] AATA 1022; (2007) 65 ATR 702 Administrative Appeals Tribunal Australia 22 Jan 2007 AustLII flag 3
Re Athans and FCT [2006] AATA 1121; 65 ATR 900 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Taylor and Commissioner of Taxation [2006] AATA 1120; 65 ATR 857 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Re Munday and FCT [2006] AATA 1066; 65 ATR 148 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Clampett and Commissioner of Taxation [2006] AATA 1065; 65 ATR 124 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Gruber and Commissioner of Taxation [2005] AATA 1305; 61 ATR 1152 Administrative Appeals Tribunal Australia 23 Dec 2005 AustLII flag 1
Paino v Paino [2005] NSWSC 1313 Supreme Court of New South Wales Australia - New South Wales 13 Dec 2005 AustLII flag 6
Iddles and Commissioner of Taxation [2005] AATA 787; 60 ATR 1187 Administrative Appeals Tribunal Australia 17 Aug 2005 AustLII flag 1
Pearce v R [2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Apr 2005 AustLII flag 13
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Containing Tax Avoidance: Anti-Avoidance Strategies" [2008] UNSWLRS 40 Evans, Chris Australia circa 2008 AustLII flag
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions" [2007] UNSWLRS 12 Evans, Chris Australia circa 2007 AustLII flag
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?" (2006) 4 E-Journal of Tax Research 25 Wilson-Rogers, Nicole Australia circa 2006 AustLII flag 1
"It is the Community's Tax System" [2006] JlATaxTA 2 D'Ascenzo, Michael Australia circa 2006 AustLII flag
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s82KJ, s82KK, s82KL
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Rhoden v Wingate [2002] NSWCA 165; (2002) 36 MVR 499 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Jun 2002 AustLII flag 42
Howland-Rose v Commissioner of Taxation [2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206 Federal Court of Australia Australia - Commonwealth circa 2002 AustLII flag 30
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 97
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 370
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 416
Commissioner of Taxation v Osborne [1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888 Federal Court of Australia Australia - Commonwealth 18 Sep 1990 AustLII flag 49
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 371
Commissioner of Taxation v Emmakell Pty Ltd [1989] FCA 34; (1990) 22 FCR 157; 98 ALR 539; (1990) 21 ATR 346 Federal Court of Australia Australia - Commonwealth 28 Feb 1989 AustLII flag 41
Metwally v University of Wollongong (1985) 60 ALR 68 Australia circa 1985 LexisNexis AU flag 726
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 123
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 148
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Milne v FCT [1976] HCA 2; (1976) 133 CLR 526; 8 ALR 258; 5 ATR 785; 50 ALJR 412 High Court of Australia Australia - Commonwealth 11 Feb 1976 AustLII flag 43
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Clowes v FCT [1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316 High Court of Australia Australia - Commonwealth 7 Apr 1954 AustLII flag 85
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 851
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398

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